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Changes to the rules for National Insurance contributions in relation to sleeping/inactive partners?

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This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 01 February 2015
  • Archived on: 01 February 2016

Q: What are the recent changes to the rules for National Insurance contributions in relation to sleeping/inactive partners?

A: The rules for the liability of sleeping and inactive partners in relation to class 2 and class 4 National Insurance Contributions (NICs) per the legislation have stayed the same. However, HMRC has changed its stance on how it will view the Social Security legislation as it applies to sleeping partners and inactive partners from the 2013/14 tax year.